1.audit 审计 ,m]5j_< }
2.attestation 鉴证 H
I_uR$m
3.credibility 可信赖程度 ZQfPDH=
4.audit of financial statements 财务报表审计 -L]-u6kC
[
5.agreed-upon procedures 执行商定程序 Mh~}RA"H
6.high levels of assurance 高水平保证 &V~l(1
7.compilation 编制 ,e9M%VIu6[
8.reliability 可靠性 itirh"[
9.relevance 相关性 U'9z.2"}9
10.professional skepticism 职业谨慎 i@5Fne
11.objectivity 客观性 *-5N0K<kQ
12. professional competence 专业胜任能力 7M7Ir\d0lp
13.Senior/CPA-in-charge 项目经理 ^Z;zA@[wt
14.audit engagement letter 业务约定书 sfr+W-7kx
15.recurring audit 连续审计 P[G>uA>Z1
16.the client 委托人 p$|7T31 *
17.change CPA 更换注册会计师 UQ0<sI=
18.the existing CPA 现任注册会计师 jy2gR1~
19.the successor CPA 后任注册会计师 0
'Ho'wDb
20.the preceding CPA前任注册会计师 %EVgS F!r
21.issue the audit report 出具审计报告 wxc#)W
22.expert 专家 m Rw0R{
23.the board of directors 董事会 1F5KDWtE
24.knowledge of the entity‘ s business 了解被审计单位情况 300w\9fn&
25.assess material misstatement risks评估重大错报风险 <C(o0u&/
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 r)}U
'iv*%
27.a general knowledge of —— 初步了解―――的情况 HW~-GcU-o
28.a more knowledge of—— 进一步了解的情况 #L+:MA7H
29.the prior year‘s working papers 以前年度工作底稿 ML\>TDt
30.minutes of meeting 会议纪要 -c0ypz
31.business risks 经营风险 0]
32.appropriateness 适当性 ^O+ (eA7E
33.accounting estimate 会计估计 P* `*^r3
34.management representations 管理层声明 RM `qC
35.going concern assumption 持续经营假设 n8F5z|/
36.audit plan 审计计划 %2zmc%]r
37.significant audit areas 重点审计领域 _,T
4DS6
38.error 错误 \*e\MOp6
39.fraud舞弊 @lE'D":?
40.modified or additional procedures 修改或追加审计程序 6^'BTd
41.misappropriation of assets 侵占资产 (VjU ,'h
42.transactions without substance 虚假交易 _;;Zz&c
43.unusual pressures 异常压力 <R@,wzK
44.the suspected noncompliance 涉嫌存在违法行为 .nrllVG%`
45.materialiy 重要性 0(eaVi-%D
46.exceed the materiality level 超过重要性水平 z.SC^/\o|
47.approach the materiality level 接近重要性水平 "hf
|7E_
48.an acceptably low level 可接受水平 Wvr{
l
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 h.PBe
50.misstatements or omissions 错报或漏报 }Rw ,4
51.aggregate 总计 A'KH_])
52.subsequent events 期后事项 ,?|$D Y+=
53.adjust the financial statements 调整财务报表 ciS,
54.perform additional audit procedures 实施追加的审计程序 JaRsm'SIk~
55.audit risk 审计风险 kUgfFa#_
56.detection risk 检查风险 Y!CUUWM
57.inappropriate audit opinion 不适当的审计意见 m<-ShRr*b
58.material misstatement 重大的错报 =
,(TP
59.tolerable misstatement 可容忍错报 Ck
Nl;g l
60.the acceptable level of detection risk 可接受的检查风险